Larry Blair, Attorney at Law

Larry S. Blair


Posted on April 25, 2017

Taxpayers making charitable contributions face many requirements, including the contemporaneous written acknowledgement.

The Internal Revenue Code imposes additional requirements for contributions of vehicles, boats and airplanes. One crucial requirement is that the taxpayer receives this acknowledgment from the donee charitable organizations within 30 days of the contribution. A recent Tax Court case lost by a taxpayer identified the traps for noncompliance.

This post was written by Larry Blair.

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